税务专用词汇及税收英语对话

State Administration for Taxation 国家税务总局

Local Taxation bureau 地方税务局

Business Tax 营业税

Individual Income Tax 个人所得税

Income Tax for Enterprises企业所得税

Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税

tax returns filing 纳税申报

taxes payable 应交税金

the assessable period for tax payment 纳税期限

the timing of tax liability arising 纳税义务发生时间

consolidate reporting 合并申报

the local competent tax authority 当地主管税务机关

the outbound business activity 外出经营活动

Tax Inspection Report 纳税检查报告

tax avoidance 逃税

tax evasion 避税

tax base 税基

refund after collection 先征后退

withhold and remit tax 代扣代缴

collect and remit tax 代收代缴

income from authors remuneration 稿酬所得

income from remuneration for personal service 劳务报酬所得

income from lease of property 财产租赁所得

income from transfer of property 财产转让所得

contingent income 偶然所得

resident 居民

non-resident 非居民

tax year 纳税年度

temporary trips out of 临时离境

flat rate 比例税率

withholding income tax 预提税

withholding at source 源泉扣缴

State Treasury 国库

tax preference 税收优惠

the first profit-making year 第一个获利年度

refund of the income tax paid on the reinvested amount 再投资退税

export-oriented enterprise 出口型企业

technologically advanced enterprise 先进技术企业

Special Economic Zone 经济特区

2. 税收英语对话――营业税

标题：能介绍一下营业税的知识吗

TOPIC: Would you please give the general introduction of the business tax?

对话内容：

纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？

Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .

纳税人：什么是应税业务？

Taxpayer: what do you mean by the taxable services?

税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.

纳税人：不动产好理解，无形资产指什么？

Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?

税务局：指各种专有权，如专利权、专有技术版权、商标等。

Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

纳税人：计税收入如何确定？

Taxpayer: what about the tax base?

税务局：大多数情况下指全部价款包括价外费用。

Tax official: in most case, it is the total consideration received, including additional fees and charges.

纳税人：预收的价款也计算在内吗？

Taxpayer: does that include the turnover received in advance?

税务局：对于无形资产和不动产是这样。

Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .

纳税人：无偿赠送呐？

Taxpayer: and what about the donation?

税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。

Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

纳税人：收款是外币怎么办？

Taxpayer: what can we do if we receive turnover in the form of foreign currency?

税务局：按收入当日或当月一日的汇率换算。

Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .

纳税人：营业税税率是多少？

Taxpayer: how about the tax rate?

税务局：一般是3%到达5%，娱乐业是5%到20%。

Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

纳税人：您说的对我太有帮助了，谢谢！

Taxpayer: what you have said is very helpful, thank you